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Separation of Liability Program

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Spouses who file a joint income tax return are both responsible for the full amount of tax, penalty, and interest owed. If you are now divorced, legally separated, or widowed, you can ask the Minnesota Department of Revenue to adjust your income tax debt under the Separation of Liability Program.
 

Note: We do not honor divorce decrees, even if they state that you are not liable for tax debt. We may collect state tax debt from either spouse. You need to seek repayment from your spouse or former spouse on your own.

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